{"data":{"id":"us-in/ic-6-3.6-4-1-version-b","jurisdiction":"us-in","citation":"IC 6-3.6-4-1 (Version b)","heading":"Imposition of tax; rate of tax","body":"Sec. 1. (a) Except as otherwise provided in IC 6-3.6-6-22, a tax is imposed on the adjusted gross income of local taxpayers at a tax rate that is a sum of the tax rates imposed by the county's adopting body and in effect in the county.\n(b) Except as otherwise provided in IC 6-3.6-6-22, the combined tax rates imposed under IC 6-3.6-5 (before its expiration), IC 6-3.6-6, and IC 6-3.6-7 constitute the tax imposed on the adjusted gross income of local taxpayers in the county.\n(c) In addition to the tax imposed in the county under subsection (a), a tax is imposed on the adjusted gross income of local taxpayers in a municipality at a tax rate that is imposed by the municipality under IC 6-3.6-6-22 and in effect in the municipality.","path":["TITLE 6. TAXATION","ARTICLE 3.6. LOCAL INCOME TAXES","Chapter 4. Imposition of Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.6-4-1-b","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"e333afc17f91171886768fe382dbdd960d00e674e01d48385ad5075a27fe6aa2","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-4-1-version-a","next":"us-in/ic-6-3.6-4-2-version-a"},"notice":"GroundRules: Original legal text. Not legal advice."}